Characteristics of the electronic invoice in Taiwan

The electronic invoice in Taiwan has been mandatory since 2021, it is called the eGUI and is mandatory for all companies operating in the country. The ministry of finance has therefore accomplished its goal to eliminate paper invoices after three years of phased adoption. 

Tax Authority

Tax Authority

Ministry of Finance.

Obligation

Obligation

All companies including foreign ones as well as national ones with commercial licenses must issue electronic invoices. Non-compliance will result in penalties from the ministry of finance. 

Format

Format

The invoice format must be MIG-3.2.1, based on XML language. The PDF must also follow government specifications. 

Digital Signature

Digital Signature

Mandatory.

Archiving

Archiving

Must be archived for a minimum of 5 years including certification documents and agreements with trading partners regarding the commercial relationship (returns, invalidations, discounts…)

Required Administrative Transactions

Required Administrative Transactions

  • Issuers must have an industrial and commercial certificate issued by the ministry of economy.
  • Issuers must also hire a value-added center, electronic invoicing supplier, and request folios for invoices from the tax authority to identify the invoices. 

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Preguntas frecuentes

eGUI stands for Electronic Government Uniform Invoice in Taiwan. It is an invoice issued, transmitted or obtained through the Internet or other electronic means.

Implementation of e-Invoicing around the world

The technical and legal requirements for e-Invoicing are different in each country. If you want to know the details and tax obligations of any particular country, just click on the map or choose a country from the dropdown list.

Related news about e-invoices in Taiwan

Taiwan Makes e-Invoicing Mandatory for all Taxpayers

Since January 2021, any foreign or national company in Taiwan must invoice electronically